Trust Registration in India — The Right Foundation for Your Trust.

A Trust is one of the most widely used legal structures for managing family assets, succession planning, charitable activities, and religious endowments in India. Governed by the Indian Trusts Act 1882 for private trusts and by state-specific Public Trust Acts for charitable and religious trusts, a trust is created when the settlor transfers specified property to a trustee — to hold and manage it for the benefit of identified beneficiaries (private trust) or for public charitable purposes (public trust).

The registration process depends on the type of trust. A private trust may or may not require compulsory registration depending on whether immovable property is involved — if so, the trust deed must be executed on stamp paper and registered with the Sub-Registrar. A public charitable trust must be registered with the state Charity Commissioner or Sub-Registrar, and if it seeks income tax exemption on its income, must obtain Section 12A registration from the Income Tax Department. To allow donors to claim 80% deduction on donations, the trust must also obtain 80G registration.

We assist with the complete trust registration process — drafting the trust deed, advising on trustee structure and succession provisions, registering with the appropriate authority, and obtaining Section 12A and 80G registrations for charitable trusts. We also provide ongoing compliance support — income tax return filing, annual statement of donations in Form 10BD, and advisory on the permissible activities and income application requirements under Section 11 of the Income Tax Act.